AS CHARPENTE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AS CHARPENTE
Largest movements
- Current investments +€11,936
up €11,936 (+149%), from €8,000 to €19,936
- Receivables within one year -€11,301
down €11,301 (-62.8%), from €17,992 to €6,691
of which Trade receivables: -€10,942
- Cash -€1,812
down €1,812 (-15.8%), from €11,458 to €9,646
mainly Current investments (-€11,936) and Debts after one year (-€9,164)
- Tangible fixed assets -€511
down €511 (-5.2%), from €9,867 to €9,355
- Profit (loss) carried forward +€11,278
up €11,278 (+672%), from €1,678 to €12,955
- Debts after one year -€9,164
no longer reported in 2025 (was €9,164)
- Tax, wage and social debts -€4,616
down €4,616 (-24.4%), from €18,900 to €14,283
of which Remuneration and social security: -€4,110
- Accrued charges and deferred income +€2,432
new in 2025: €2,432
- Trade debts -€1,734
down €1,734 (-11.7%), from €14,780 to €13,046
- Gross operating margin +€11,633
up €11,633 (+250%), from €4,649 to €16,282
- Taxes +€2,482
up €2,482 (+490%), from €506 to €2,988
- Other operating charges +€718
up €718 (+125%), from €573 to €1,290
- Depreciation -€688
down €688 (-49.0%), from €1,404 to €716
- Financial charges -€478
down €478 (-98.0%), from €488 to €10
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,522 | €45,717 | -€1,805 | -3.8% |
| Formation expenses | 20 | €205 | - | -€205 | |
| Fixed assets | 21/28 | €9,867 | €9,355 | -€511 | -5.2% |
| Tangible fixed assets | 22/27 | €9,867 | €9,355 | -€511 | -5.2% |
| Furniture and vehicles | 24 | €9,867 | €9,355 | -€511 | -5.2% |
| Current assets | 29/58 | €37,450 | €36,361 | -€1,089 | -2.9% |
| Amounts receivable within one year | 40/41 | €17,992 | €6,691 | -€11,301 | -62.8% |
| Trade receivables | 40 | €17,229 | €6,287 | -€10,942 | -63.5% |
| Other amounts receivable | 41 | €763 | €404 | -€360 | -47.1% |
| Current investments | 50/53 | €8,000 | €19,936 | +€11,936 | +149% |
| Cash at bank and in hand | 54/58 | €11,458 | €9,646 | -€1,812 | -15.8% |
| Deferred charges and accrued income | 490/1 | - | €88 | +€88 | |
| Total equity and liabilities | 10/49 | €47,522 | €45,717 | -€1,805 | -3.8% |
| Equity | 10/15 | €4,678 | €15,955 | +€11,278 | +241% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,678 | €12,955 | +€11,278 | +672% |
| Amounts payable | 17/49 | €42,844 | €29,761 | -€13,083 | -30.5% |
| Amounts payable after more than one year | 17 | €9,164 | - | -€9,164 | |
| Other amounts payable | 178/9 | €9,164 | - | -€9,164 | |
| Amounts payable within one year | 42/48 | €33,680 | €27,329 | -€6,351 | -18.9% |
| Trade debts | 44 | €14,780 | €13,046 | -€1,734 | -11.7% |
| Suppliers | 440/4 | €14,780 | €13,046 | -€1,734 | -11.7% |
| Taxes, remuneration and social security | 45 | €18,900 | €14,283 | -€4,616 | -24.4% |
| Taxes | 450/3 | €506 | - | -€506 | |
| Remuneration and social security | 454/9 | €18,394 | €14,283 | -€4,110 | -22.3% |
| Accrued charges and deferred income | 492/3 | - | €2,432 | +€2,432 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,404 | €716 | -€688 | -49.0% |
| Other operating charges | 640/8 | €573 | €1,290 | +€718 | +125% |
| Gross operating margin | 9900 | €4,649 | €16,282 | +€11,633 | +250% |
| Operating profit (loss) | 9901 | €2,672 | €14,276 | +€11,604 | +434% |
| Financial charges | 65/66B | €488 | €10 | -€478 | -98.0% |
| Recurring financial charges | 65 | €488 | €10 | -€478 | -98.0% |
| Profit (loss) for the period before taxes | 9903 | €2,184 | €14,266 | +€12,082 | +553% |
| Income taxes | 67/77 | €506 | €2,988 | +€2,482 | +490% |
| Profit (loss) for the period | 9904 | €1,678 | €11,278 | +€9,600 | +572% |
| Profit (loss) for the period to be appropriated | 9905 | €1,678 | €11,278 | +€9,600 | +572% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.